View previous attempt Wilturner Company Incurs $86,000 of labor related directly to the product in the Assembly Department, and $35,000 of labor related to the Assembly Department as a whole, and $22,000 of labor for services that help production in both the Assembly and Finishing departments. The amount of direct labor and factory overhead respectively are: Multiple Choice $86,000 and $57,, o $121,000 and $22,000. o $108,000 and $35,000. o $143,000 and $0. o ( $86,000 and $22,000.